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HB268
165763-1:n:03/12/2015:LFO-KF/bdl HB268 By Representative Clouse RFD Ways and Means General
Fund Rd 1 12-MAR-15 SYNOPSIS: This bill will change the rates for motor vehicle sales and
use tax from two percent to three percent, and provide a refund process for the amount of
additional tax paid on certain trucks and truck-tractors used in interstate commerce; will
clarify which motor vehicles are subject to drive-out provisions; will provide further for
the distribution of revenues received from the motor vehicle sales and use tax; and to provide
that the increased tax shall be exclusive and in lieu of future local taxes on motor vehicles.
A BILL TO BE ENTITLED AN ACT To amend Section 40-23-2, 40-23-61, 40-23-101, 40-23-102, and
40-23-108, Code of Alabama 1975; to increase the motor vehicle sales and use tax from two
percent to three percent, and provide a refund process for the amount of additional tax paid
on certain trucks and truck-tractors used in interstate commerce; to exclude...
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HB593
168302-1:n:04/28/2015:LFO-RR*/bdl HB593 By Representative Johnson (K) RFD Ways and Means General
Fund Rd 1 30-APR-15 SYNOPSIS: Existing law requires that sales of automobiles, motorcycles,
trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama,
that are exported or removed from Alabama within 72 hours by the purchaser or his or her agent
for first time use outside Alabama are not subject to the Alabama sales tax. This bill would
amend this section thereby providing that such sales are subject to the Alabama automotive
sales tax unless the state in which the purchaser will title or register the vehicle allows
an Alabama resident to purchase a motor vehicle for first titling and registration in Alabama
without the payment of tax to that state. This bill also provides for exclusions to the drive
out provision and for the publication of a list of states that do not allow this provision.
A BILL TO BE ENTITLED AN ACT To amend Section 40-23-2 of the Code...
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SB501
SB501 ENGROSSED By Senators Chambliss and Orr A BILL TO BE ENTITLED AN ACT To amend Section
40-23-2 of the Code of Alabama 1975, relating to the taxation of sales of automobiles, motorcycles,
trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama
or are exported or removed from Alabama within 72 hours by the purchaser, or his or her agent,
for first time use outside Alabama. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1.
Section 40-23-2 Code of Alabama 1975, is amended to read as follows: §40-23-2. "There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: "(1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB501.htm - 10K - Match Info - Similar pages
HB357
Rep(s). By Representative Fincher HB357 ENROLLED, An Act, Relating to Randolph County; to authorize
the county commission to levy additional sales and use taxes of up to one percent to be used
for the construction, maintenance, or operation of licensed hospital facilities in Randolph
County; to provide for certain matters relating to the administration, collection, and enforcement
of such taxes; to provide for the effective date and termination of such taxes immediately
upon the debt incurred to construct and open for operation a licensed hospital facility having
been fully and completely paid; to provide for an advisory referendum regarding the authorization
of the taxes; to provide that such taxes may not be abated pursuant to Chapter 9B, Title 40,
Code of Alabama 1975, or otherwise; and to authorize the pledge of such taxes by Randolph
County to secure indebtedness issued for the purposes for which the taxes are authorized.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1....
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HB26
164145-1:n:01/19/2015:FC/th LRS2015-184 HB26 By Representative Johnson (R) RFD State Government
Rd 1 03-MAR-15 SYNOPSIS: Under existing law, when a used automotive part or vehicle is taken
as a credit on a new or rebuilt part or a vehicle, sales tax is due on the net difference
in price, or when the used automotive part or core is later returned, the purchaser is generally
refunded the value of the returned used part or core plus any sales tax originally paid. However,
by exception in the law, when a used automotive battery is taken as a credit on a new battery,
this provision does not apply and sales tax is due on the full purchase price of the new battery
without regard to any credit for the return of the old battery. This bill would delete the
above exception on the trade-in of a used automotive battery for a new battery. The sales
tax due would be based on the net price of a new automotive battery less any credit for return
of the old battery. A BILL TO BE ENTITLED AN ACT Relating...
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HB217
Rep(s). By Representatives Boothe, Sessions, Ingram, Martin, Standridge, Johnson (K), Pringle,
Tuggle, Clouse, Lee, Davis, Chesteen, South, Ball, McCutcheon, Wood, Jones, Johnson (R), Millican,
McMillan, Forte, Sells and Faust HB217 ENROLLED, An Act, To amend Sections 40-12-240 and 40-12-248,
Code of Alabama 1975, relating to the annual license tax and registration fee with respect
to truck tractors owned and used by a farmer to transport farm products; to further provide
for the definition of farmer; to change the limitation authorizing a farmer to obtain a tag
at a reduced annual license tax and registration fee for only one truck tractor to four truck
tractors. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-12-248 Sections
40-12-240 and 40-12-248, Code of Alabama 1975, is are amended to read as follows: §40-12-240.
"For the purpose of this article, the following terms shall have the respective meanings
ascribed by this section: "(1) ESTABLISHED PLACE OF BUSINESS....
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HB600
167895-1:n:04/16/2015:KMS/agb LRS2015-1653 HB600 By Representatives Poole, McCampbell, England,
Harper, South and Wingo RFD Tuscaloosa County Legislation Rd 1 05-MAY-15 A BILL TO BE ENTITLED
AN ACT Relating to Tuscaloosa County; to amend Sections 1, 3, 4, and 11 of Acts 1953, No.
56, 1953 Regular Session, as amended by Act 94-535, 1994 Regular Session (Acts 1994, p. 976)
and Act 94-554, 1994 Regular Session (Acts 1994, p. 1010), which authorized the levy and collection
of certain sales and use taxes in the county; to increase the taxes and change the distribution
of the proceeds of the taxes; to add Section 11A to create the Tuscaloosa County Road Improvement
Commission with powers to make appropriations from certain taxes received pursuant to the
act; and to bind itself to make future appropriations. BE IT ENACTED BY THE LEGISLATURE OF
ALABAMA: Section 1. Sections 1, 3, 4, and 11 of Acts 1953, No. 56, 1953 Regular Session, as
amended by Act 94-535, 1994 Regular Session (Acts 1994, p....
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HB533
167109-1:n:04/15/2015:LFO-KF/bdl HB533 By Representatives Ainsworth, Henry, Farley, Moore (B),
Mooney, Williams (P), Fridy, Holmes (M), Wingo, Greer, Wilcox and Butler RFD Ways and Means
Education Rd 1 21-APR-15 SYNOPSIS: This bill would amend Sections 2-21-24, 2-22-9, 2-23-5,
2-26-15, 8-17-91, 9-13-84, 10A-1-4.31, 22-21-24, 22-21-46, 22-27-17, 22-30B-2.1, 22-40A-15,
27-4-2, 27-4A-3, 28-3-74, 28-3-184, 28-3-200, 28-3-201, 28-3-202, 28-3-203, 28-3-204, 28-7-16,
32-2-8, 32-6-5, 32-6-6.1, 32-6-49.19, 32-8-6, 33-5-10, 38-4-12, 38-4-12.1, 38-4-13, 40-1-31,
40-8-3, 40-12-246.1, 40-12-318, 40-17-223, 40-17-360, 40-21-51, 40-21-87, 40-21-107, 40-21-123,
40-23-2, 40-23-35, 40-23-50, 40-23-61, 40-23-77, 40-23-85, 40-23-108, 40-23-174, 40-25-23,
and 40-26-20 Code of Alabama 1975, to provide further for the distribution of state tax revenues.
A BILL TO BE ENTITLED AN ACT To amend Sections 2-21-24, 2-22-9, 2-23-5, 2-26-15, 8-17-91,
9-13-84, 10A-1-4.31, 22-21-24, 22-21-46, 22-27-17, 22-30B-2.1,...
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SB322
SB322 ENGROSSED By Senator Sanford A BILL TO BE ENTITLED AN ACT To amend Sections 11-3-11.3,
11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7, Code of Alabama 1975, and add Section
11-51-210.1, Code of Alabama 1975, relating to the Department of Revenue; to update references
relating to the cost of collection; to decrease the cap for the cost of administration of
county taxes from five percent to two percent; to provide for the administration of local
sales, use, rental, and lodgings taxes by the department; and to extend the county and municipal
tax levy and rate notification requirements to the department; and to provide liability relief
for miscollection of local taxes due to the lack of proper rate change notifications. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 11-3-11.3, 11-51-183, 11-51-208,
11-51-210, 40-12-4, and 40-12-7 of the Code of Alabama 1975, are amended to read as follows:
§11-3-11.3. "(a) Counties may, upon request of the county commission,...
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HB188
164130-2:n:01/21/2015:FC/tj LRS2015-163R1 HB188 By Representative Lee RFD Ways and Means Education
Rd 1 05-MAR-15 SYNOPSIS: Under existing law, a sales and use tax of 1.5 percent is levied
by the state on the sale or the use of agricultural machinery and equipment. This bill would
provide that the sale or the use of agricultural machinery and equipment would be exempt from
state sales or use tax. A BILL TO BE ENTITLED AN ACT Relating to agriculture; to amend Sections
40-23-37 and 40-23-63 of the Code of Alabama 1975, to provide that the sale or the use, storage,
and consumption of agricultural machinery and equipment for use on a farm would be exempt
from state sales and use tax; and to repeal Sections 40-23-38 and 40-23-64 of the Code of
Alabama 1975, relating to the administration of sales and use tax on agricultural machinery
and equipment. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-37 and
40-23-63 of the Code of Alabama 1975, are amended to read as...
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